Decision details

Revaluation Discretionary Business Rates Relief Scheme / Retail Relief and Discretionary Relief 2019/20

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


The Director of Resources submitted a report providing the Committee with an update on Business Rates Reliefs awarded in 2017/18 and 2018/19 and details of the proposed Local Revaluation Discretionary Relief Scheme for 2019/20 (LRDRS).  The report also set out information on the change to retail relief for businesses with rateable values below £51,000 and proposed that there be no change to the Council’s Discretionary Relief Scheme for 2019/20.  Attached to the report at Appendix A was the Discretionary Rate Relief Guidance and at Appendix B the Revaluation Relief and Retail Relief Guidance and Criteria.


The report explained that the rateable values of all non-domestic properties were normally reassessed every five years, but the 2015 revaluation had been deferred by two years and had come into force on 1 April 2017.  Consequently the 2017 Revaluation had seen considerable increases in bills for some ratepayers and the Government had introduced a transitional scheme to help with the phasing in of both increases and reductions, and then in April 2017 three further measures to provide support to businesses: Supporting Small Businesses Relief, New Local Discretionary Relief Scheme and New Business Rate Relief Scheme for Pubs.  The report summarised the application of the Supporting Small Businesses Relief and New Local Discretionary Relief Scheme to date and the proposed use in 2019/20.  The report also explained that no changes were proposed to the existing Discretionary Rate Relief Scheme and set out the criteria under which relief would be considered.


The report noted that the Government had announced in the Budget on 29 October 2018 that it would provide a business rates Retail Discount scheme for occupied retail properties with a rateable value of less than £51,000 in each of the years 2019/20 and 2020/21, with local authorities being fully reimbursed for the local share of the discretionary relief. For Reading it was estimated that this relief would apply to circa 500 properties.


Resolved –


(1)     That the contents of the report and the changes to the Retail Relief scheme be noted;


(2)     That the proposed Local Revaluation Discretionary Relief Scheme for 2019/20 be approved;


(3)     That it be noted that no changes had been made to the Council’s existing Discretionary Relief Scheme for 2019/20.



Publication date: 05/07/2019

Date of decision: 10/06/2019

Decided at meeting: 10/06/2019 - Policy Committee

Accompanying Documents: